Summary
GRI 101: Foundation applies to any organization that wants to use the GRI Standards to report about its economic, environmental, and/or social impacts. Therefore, this Standard is applicable to: an organization that intends to prepare a sustainability report in accordance with the GRI Standards; or an organization that intends to use selected GRI Standards, or parts of their content, to report on impacts related to specific economic, social, and/or environmental topics (e.g., to report on emissions only). GRI 101 can be used by an organization of any size, type, sector, or geographic location.